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2013

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Articles 31 - 60 of 470

Full-Text Articles in Accounting

Linking Effective Whole Life Cycle Cost Data To Parametric Building Information Models Using Bim Technologies, Dermot Kehily, Trevor Woods, Fiacra P. Mcdonnell Nov 2013

Linking Effective Whole Life Cycle Cost Data To Parametric Building Information Models Using Bim Technologies, Dermot Kehily, Trevor Woods, Fiacra P. Mcdonnell

Conference papers

Abstract ̶ This paper demonstrates the capabilities of BIM (Building Information Modeling) in leveraging Whole Life Cycle Cost (WLCC) data requirements to perform WLCC calculations and produce WLLC estimates. The research determines the extent to which WLCC data, such as time, interest rates, escalation rates and real costs can be attached to parametric BIM data to be used effectively to create speedier and more accurate real-time WLLC analysis. Without incorporating WLCC data in the BIM, a complete picture of a construction project’s WLCC cannot be formed from the default outputs of the model. BIM 5D applications such as CostX utilise …

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Zombie Board: Board Tenure And Firm Performance [Summary Of Paper], Sterling Huang Nov 2013

Zombie Board: Board Tenure And Firm Performance [Summary Of Paper], Sterling Huang

Research Collection School Of Accountancy

In my paper, Zombie Boards: Board Tenure and Firm Performance, which was recently made publicly available on SSRN, I empirically investigate how board tenure is related to firm performance and corporate decisions, holding other firm, CEO, and board characteristics constant. I find that board tenure has an inverted U-shaped relation with firm value, and that this curvilinear relation is reflected in M&A performance, financial reporting quality, corporate strategies and innovation, executive compensation, and CEO replacement. The results indicate that, for firms with short-tenured boards, the marginal effect of board learning dominates entrenchment effects, whereas for firms that have long-tenured …

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60% Cash Payout Or 400% Pic Claim? Which Is Better? (Part 2 ), Teng Aun Khoo, Clement Kai Guan Tan Nov 2013

60% Cash Payout Or 400% Pic Claim? Which Is Better? (Part 2 ), Teng Aun Khoo, Clement Kai Guan Tan

Research Collection School Of Accountancy

How an organisation can best optimise the benefits of the Productivity and innovation Credit (PIC) scheme offered by the Singapore government to boost productivity and innovation. Part 1 as published September 2013.

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The Impact Of Having Fewer Accounting Firms In The Auditing Profession–A Work In Process, Benjamin V. Titera, Dr. Jeff Wilks Oct 2013

The Impact Of Having Fewer Accounting Firms In The Auditing Profession–A Work In Process, Benjamin V. Titera, Dr. Jeff Wilks

Journal of Undergraduate Research

As time moves on, the number of accounting firms has decreased and the lengths of the remaining firm’s names have increased. Firms such as Arthur Anderson, Coopers & Lybrand, Price Waterhouse, Touche Ross, KPMG, Ernst & Young, Peat Marwick International, Klynveld Main Goerdeler, and Laventhol & Horwath have either evolved or disappeared. Ten years ago, it was the Big 8, by 1993, it was the Big 6, in 2001, it was the Big 5, and today it is the Big 4.

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Global Influence Of National Accounting Standards, Kyle T. Welch, Dr. Kay Stice Oct 2013

Global Influence Of National Accounting Standards, Kyle T. Welch, Dr. Kay Stice

Journal of Undergraduate Research

The project objective is to observe the international accounting standards community responses to the recent Enron and Anderson collapse.

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The Impact Of Having Fewer Accounting Firms In The Auditing Profession–A Work In Process, Benjamin V. Titera, Dr. Jeff Wilks Oct 2013

The Impact Of Having Fewer Accounting Firms In The Auditing Profession–A Work In Process, Benjamin V. Titera, Dr. Jeff Wilks

Journal of Undergraduate Research

As time moves on, the number of accounting firms has decreased and the lengths of the remaining firm’s names have increased. Firms such as Arthur Anderson, Coopers & Lybrand, Price Waterhouse, Touche Ross, KPMG, Ernst & Young, Peat Marwick International, Klynveld Main Goerdeler, and Laventhol & Horwath have either evolved or disappeared. Ten years ago, it was the Big 8, by 1993, it was the Big 6, in 2001, it was the Big 5, and today it is the Big 4.

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Will The New “Aggregate Estimate” Method Affect The Fica Tax Liability Of Restaurants?, Terry Jackson, Dr. Ron Worsham Oct 2013

Will The New “Aggregate Estimate” Method Affect The Fica Tax Liability Of Restaurants?, Terry Jackson, Dr. Ron Worsham

Journal of Undergraduate Research

In the past year, a landmark Supreme Court decision changed the way restaurants calculate social security taxes related to employee tips. In the case of the United States v. Fior D’Italia, Inc. [2002-1 USTC ¶50,459], the Supreme Court ruled against Fior D’ Italia, Inc. by concluding that the IRS properly computed their social security tax liability, even though the IRS utilized a new “aggregate estimate” method. This new aggregate estimate method puts restaurants at risk of paying higher social security taxes. From examining data of restaurants in the Salt Lake area, there is no conclusive evidence that this ruling has …

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Accounting Fraud: Case Studies That Prepare Business Students To Defend Themselves From Unethical Colleagues, Stephen P. Hunt, Dr. Steve Albrecht Oct 2013

Accounting Fraud: Case Studies That Prepare Business Students To Defend Themselves From Unethical Colleagues, Stephen P. Hunt, Dr. Steve Albrecht

Journal of Undergraduate Research

Most business students will eventually work with an unethical colleague whose schemes must ultimately crumble. The unethical person could drag his coworkers and his company down with him. We must prepare today’s business students (tomorrow’s executives) to save their own names and rescue their companie s when that day comes.

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Managers Use Of Fas No. 115 For Investment Securities To Manipulate Earnings, Jacob Given, Dr. T. Jeff Wilks Oct 2013

Managers Use Of Fas No. 115 For Investment Securities To Manipulate Earnings, Jacob Given, Dr. T. Jeff Wilks

Journal of Undergraduate Research

The United States is currently facing a perceived crisis in our financial reporting system. In recent years, a large increase in the number of financial frauds reported and subsequent business failures have led to concerns in both the public and private sectors as to the legitimacy of corporations published financial statements. These concerns have led to new regulations from regulatory agencies and oversight boards as well as legislation from the US Congress. The substance of these new regulations and legislation focus on the need for management, investors, regulators and auditors to become more involved in preventing and detecting financial statement …

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Nonverbal Cues Auditors Can Use To Detect Deceit, Brandon B. Buhler, Dr. W. Jeff Wilks Oct 2013

Nonverbal Cues Auditors Can Use To Detect Deceit, Brandon B. Buhler, Dr. W. Jeff Wilks

Journal of Undergraduate Research

Over the past few years, investors in Corporate America have witnessed a rise in financial fraud. With escalating frauds in the business world, investors are more determined to gain assurance from the auditors of the financial statements. The Sarbanes-Oxley Act of 2002 also increased legislative pressures on auditors to detect fraud.

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Assessing The Fraud Risk Assessment: How Audit Firms Are Applying The Recommendations In Sas 99, Jacob Given, Dr. T. Jeff Wilks Oct 2013

Assessing The Fraud Risk Assessment: How Audit Firms Are Applying The Recommendations In Sas 99, Jacob Given, Dr. T. Jeff Wilks

Journal of Undergraduate Research

The United States is currently facing a perceived crisis in our financial reporting system. In recent years, a large increase in the number of financial frauds reported and subsequent business failures have led to concerns in both the public and private sectors as to the legitimacy of corporations published financial statements. These concerns have led to new regulations from regulatory agencies and oversight boards as well as legislation from the US Congress. The substance of these new regulations and legislation focus on the need for management, investors, regulators and auditors to become more involved in preventing and detecting financial statement …

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Global Influence Of National Accounting Standards, Kyle T. Welch, Dr. Kay Stice Oct 2013

Global Influence Of National Accounting Standards, Kyle T. Welch, Dr. Kay Stice

Journal of Undergraduate Research

The project objective is to observe the international accounting standards community responses to the recent Enron and Anderson collapse.

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Managers Use Of Fas No. 115 For Investment Securities To Manipulate Earnings, Joseph B. Hillstead, Dr. Ted Christensen Oct 2013

Managers Use Of Fas No. 115 For Investment Securities To Manipulate Earnings, Joseph B. Hillstead, Dr. Ted Christensen

Journal of Undergraduate Research

In the wake of catastrophic accounting scandals involving companies such as Enron, WorldCom, and Andersen, investors and the Securities and Exchange Commission have become increasingly concerned about the quality of reported earnings. Wall Street earnings expectations may be overriding common-sense business practices. In a zeal to satisfy consensus earnings estimates and project a smooth earnings path, wishful thinking may be winning the day over faithful financial representation. In this current era, gray-area accounting is sometimes misused; managers are cutting corners; and earnings reports reflect the desires of management rather than the underlying financial performance of the company.

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Convergence Of Global Accounting Standards, Eric J. Williams, Dr. Earl K. Stice Oct 2013

Convergence Of Global Accounting Standards, Eric J. Williams, Dr. Earl K. Stice

Journal of Undergraduate Research

Business is simultaneously conducted in many lands—markets are no longer restricted by boundaries or time zones. Virtually every aspect of the corporate world is changing in response to the opportunities and challenges accompanying global expansion. Adaptation by corporations must occur or else obsolescence will result. The accounting and financial reporting profession is not immune to these globalizing currents of change. The resultant challenges are the impetus causing accounting-standard setters, namely the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB), to examine areas of convergence.

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The Value To Foreign Companies To List On Us Stock Markets, Jaron H. Wilde, Dr. Erv Black, Peter Johnson Oct 2013

The Value To Foreign Companies To List On Us Stock Markets, Jaron H. Wilde, Dr. Erv Black, Peter Johnson

Journal of Undergraduate Research

Business is simultaneously conducted in many lands—markets are no longer restricted by boundaries or time zones. Virtually every aspect of the corporate world is changing in response to the opportunities and challenges accompanying global expansion. Adaptation by corporations must occur or else obsolescence will result. The accounting and financial reporting profession is not immune to these globalizing currents of change. The resultant challenges are the impetus causing accounting-standard setters, namely the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB), to examine areas of convergence.

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Will The New “Aggregate Estimate” Method Affect The Fica Tax Liability Of Restaurants?, Terry Jackson, Dr. Ron Worsham Oct 2013

Will The New “Aggregate Estimate” Method Affect The Fica Tax Liability Of Restaurants?, Terry Jackson, Dr. Ron Worsham

Journal of Undergraduate Research

In the past year, a landmark Supreme Court decision changed the way restaurants calculate social security taxes related to employee tips. In the case of the United States v. Fior D’Italia, Inc. [2002-1 USTC ¶50,459], the Supreme Court ruled against Fior D’ Italia, Inc. by concluding that the IRS properly computed their social security tax liability, even though the IRS utilized a new “aggregate estimate” method. This new aggregate estimate method puts restaurants at risk of paying higher social security taxes. From examining data of restaurants in the Salt Lake area, there is no conclusive evidence that this ruling has …

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Entrepreneurial Success Factors, Bryant D. Blanchard, Dr. Ervin Black Oct 2013

Entrepreneurial Success Factors, Bryant D. Blanchard, Dr. Ervin Black

Journal of Undergraduate Research

Every company has an entrepreneurial beginning. Some companies grow into huge corporations that provide thousands of jobs and generate millions in tax revenue, while other companies remain small and fight to stay in business from year to year. This observation prompts the question: What factors are influential in determining if a company will be successful? Success, for our purpose, is measured by the company’s ability to persist over time and provide jobs. By this definition, both the large multinational corporations and the small “Mom & Pop” businesses are successful, if they continue to provide jobs. The Small Business Administration (SBA) …

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Nonverbal Cues Auditors Can Use To Detect Deceit, Brandon B. Buhler, Dr. W. Jeff Wilks Oct 2013

Nonverbal Cues Auditors Can Use To Detect Deceit, Brandon B. Buhler, Dr. W. Jeff Wilks

Journal of Undergraduate Research

Over the past few years, investors in Corporate America have witnessed a rise in financial fraud. With escalating frauds in the business world, investors are more determined to gain assurance from the auditors of the financial statements. The Sarbanes-Oxley Act of 2002 also increased legislative pressures on auditors to detect fraud.

Go to article

Accounting Fraud: Case Studies That Prepare Business Students To Defend Themselves From Unethical Colleagues, Stephen P. Hunt, Dr. Steve Albrecht Oct 2013

Accounting Fraud: Case Studies That Prepare Business Students To Defend Themselves From Unethical Colleagues, Stephen P. Hunt, Dr. Steve Albrecht

Journal of Undergraduate Research

Most business students will eventually work with an unethical colleague whose schemes must ultimately crumble. The unethical person could drag his coworkers and his company down with him. We must prepare today’s business students (tomorrow’s executives) to save their own names and rescue their companie s when that day comes.

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Computer Skill Demand In Central America, Tim G. Lovell, Dr. Robert Jackson Oct 2013

Computer Skill Demand In Central America, Tim G. Lovell, Dr. Robert Jackson

Journal of Undergraduate Research

Trade schools owned and operated by members of the church and organized for the intent to train return missionaries are becoming increasingly common in developing countries. One such school Fundet, located in Guatemala, boasts a student body representative of all Central America. Fundet offers six majors including its most popular in computer skills. As a technical school, Fundet focuses on teaching readily applicable skills that will allow alumni to secure employment in their field immediately after graduation.

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The Value To Foreign Companies To List On Us Stock Markets, Jaron H. Wilde, Dr. Erv Black, Peter Johnson Oct 2013

The Value To Foreign Companies To List On Us Stock Markets, Jaron H. Wilde, Dr. Erv Black, Peter Johnson

Journal of Undergraduate Research

US Stock markets are stable, highly liquid, and wealthy. To benefit from the resources these markets potentially provide many domestic and foreign companies seek to be listed on a US stock exchange. All companies wishing to list must first register with the Securities and Exchange Commission (“SEC”), which regulates listed companies to protect investors and creditors. The SEC requires companies to produce financial statements that demonstrate their financial health and status. These financial statements must meet standards established in US GAAP (Generally Accepted Accounting Principles). Independent auditors audit the statements and attest whether they comply with GAAP.

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Fall Meeting Of Council Of The American Institute Of Certified Public Accountants, October 20 - 22, 2013, Los Angeles, California, Volume 2, American Institute Of Certified Public Accountants (Aicpa) Oct 2013

Fall Meeting Of Council Of The American Institute Of Certified Public Accountants, October 20 - 22, 2013, Los Angeles, California, Volume 2, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Fall Meeting Of Council Of The American Institute Of Certified Public Accountants, October 20 - 22, 2013, Los Angeles, California, Volume 1, American Institute Of Certified Public Accountants (Aicpa) Oct 2013

Fall Meeting Of Council Of The American Institute Of Certified Public Accountants, October 20 - 22, 2013, Los Angeles, California, Volume 1, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Auditing Standards Board (Asb), October 15-17, 2013, Meeting Agenda, Scottsdale, Az, American Institute Of Certified Public Accountants. Auditing Standards Board Oct 2013

Auditing Standards Board (Asb), October 15-17, 2013, Meeting Agenda, Scottsdale, Az, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Auditing Standards Board (Asb) Meeting, October 15-17, 2013, Scottsdale, Az; Highlights (Asb) Meeting, October 15-17, 2013, American Institute Of Certified Public Accountants. Auditing Standards Board Oct 2013

Auditing Standards Board (Asb) Meeting, October 15-17, 2013, Scottsdale, Az; Highlights (Asb) Meeting, October 15-17, 2013, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Motivating Content Contributions To Online Communities: Towards A More Comprehensive Theory, David Olsen, Dr. Conan Albrecht Oct 2013

Motivating Content Contributions To Online Communities: Towards A More Comprehensive Theory, David Olsen, Dr. Conan Albrecht

Journal of Undergraduate Research

Administrators of online groups face challenges in making their information attractive to users. Large groups with a lot of information must attract new users while retaining current users. Because users of large groups can get overwhelmed by the volume of information available, they key to the group’s success is attracting high-quality and easily-searched comments. To deal with the challenges of information usefulness and relevance, groups have adopted rating systems and search engines, respectively. I hope to determine whether or not rating systems really do lead to high-quality information.

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Motivating Content Contributions To Online Communities: Towards A More Comprehensive Theory, David Olsen, Dr. Conan Albrecht Oct 2013

Motivating Content Contributions To Online Communities: Towards A More Comprehensive Theory, David Olsen, Dr. Conan Albrecht

Journal of Undergraduate Research

Administrators of online groups face challenges in making their information attractive to users. Large groups with a lot of information must attract new users while retaining current users. Because users of large groups can get overwhelmed by the volume of information available, they key to the group’s success is attracting high-quality and easily-searched comments. To deal with the challenges of information usefulness and relevance, groups have adopted rating systems and search engines, respectively. I hope to determine whether or not rating systems really do lead to high-quality information.

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Outsourcing The Internal Audit Function And Other Factors Affecting The External Auditor’S Reliance Decision, David Wood, Dr. Douglas F. Prawitt Oct 2013

Outsourcing The Internal Audit Function And Other Factors Affecting The External Auditor’S Reliance Decision, David Wood, Dr. Douglas F. Prawitt

Journal of Undergraduate Research

Internal audit has undergone significant changes in the last few years. In particular, outsourcing of the internal audit function (IAF), often to large CPA firms, has grown in popularity as companies seek to reduce costs and to focus on core business competencies. While third-party providers claim to offer comparable or superior services to those of in-house IAFs (for example see Moss Adams 2005), the Institute of Internal Auditors (IIA) maintains that an IAF “housed internally within the organization (IIA 1998)” is the ideal structure for internal auditors.

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Sab 101 And The Quality Of Earnings, Kevin Rasmussen, Dr. Theodore Christensen Oct 2013

Sab 101 And The Quality Of Earnings, Kevin Rasmussen, Dr. Theodore Christensen

Journal of Undergraduate Research

On December 3, 1999 the Securities and Exchange Commission (SEC) issued an important accounting regulation, Staff Accounting Bulletin 101 (SAB 101), in response to concerns that many publicly traded companies were recognizing revenues inappropriately. Prior to the release of SAB 101 many investors and Wall Street analysts suspected that companies had the ability to manipulate their reported earnings numbers by inflating their sales figures. This new regulation is a direct signal that the SEC felt companies were too liberal in their policies for recording revenues since the purpose of SAB 101 is to provide clear instructions and restrictions on when …

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Outsourcing The Internal Audit Function And Other Factors Affecting The External Auditor’S Reliance Decision, David Wood, Dr. Douglas F. Prawitt Oct 2013

Outsourcing The Internal Audit Function And Other Factors Affecting The External Auditor’S Reliance Decision, David Wood, Dr. Douglas F. Prawitt

Journal of Undergraduate Research

Internal audit has undergone significant changes in the last few years. In particular, outsourcing of the internal audit function (IAF), often to large CPA firms, has grown in popularity as companies seek to reduce costs and to focus on core business competencies. While third-party providers claim to offer comparable or superior services to those of in-house IAFs (for example see Moss Adams 2005), the Institute of Internal Auditors (IIA) maintains that an IAF “housed internally within the organization (IIA 1998)” is the ideal structure for internal auditors.

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